Pilli Sujatha, Visakhapatnam V. The Assistant Commissioner of Income Tax, Central Circle-2, Visakhapatnam

MA 11/VIZ/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3963 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 15-02-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 आयकर अपीऱीयअधिकरण, विशाखापटणम पीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री द ु व्ि ू रु आर एऱ रेड्डी, न्याययक सदस्य एिं श्री एस बाऱाक ृ ष्णन, ऱेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER MA No.03 to 05/Viz/2022 (In आयकर अऩीऱ सं./ I.T.A. No.93 to 95/Viz/2019 (ननधधारण वषा / AY:2008-09, 2009-10 & 2012-13) Pilli Santosh Krishna, Visakhapatnam. PAN: BPFPP 8326 B Vs. ACIT, Central Circle-2, Visakhapatnam. (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) MA No.06 & 07/Viz/2022 (In आयकर अऩीऱ सं./ I.T.A. No.96 & 97/Viz/2019 (ननधधारण वषा / AY: 2010-11 & 2012-13) Pilli Raja Raghavendra, Visakhapatnam. PAN: BLNPP 1916 P Vs. ACIT, Central Circle-2, Visakhapatnam. (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) MA No. 08, 09 & 10/Via/2022 (In आयकर अऩीऱ सं./ I.T.A. No. 98, 99 & 100/Viz/2019 (ननधधारण वषा / AY: 2011-12, 2012-13 & 2013-14) Pilli Nooka Raju, Visakhapatnam. PAN: AHIPP 3381 L Vs. ACIT, Central Circle-2, Visakhapatnam. (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) 2 MA No.11, 12 & 13/Viz/2022 (In आयकर अऩीऱ सं./ I.T.A. No. 101, 102 & 103/Viz/2019) (ननधधारण वषा / AY:2008-09, 2009-10 & 2010-11) Smt. Pilli Sujatha, Visakhapatnam. PAN: AJOPP 0031 F Vs. ACIT, Central Circle-2, Visakhapatnam. (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Assessees by : Sri GVN Hari प्रत्यधथी की ओर से / Revenue by : Sri Sankar Pandi, Sr. AR स ु नवधई की तधरीख / Date of Hearing : 27/05/2022 घोषणध की तधरीख/Date of Pronouncement : 10/06/2022 O R D E R PER DUVVURU RL REDDY, Judicial Member : All the captioned Miscellaneous Applications are filed seeking recalling of the order of the Tribunal passed on 4/2/2021 in the case of Pilli Santosh Krishna (ITA No. 93 to 95/Viz/2019, AY 2009-10 & 2012- 13); Pilli Raja Raghavendra (ITA Nos. 96 & 97/Viz/2019, AY 2010-11 & 2012-13); Pilli Nooka Raju (ITA No. 98 to 100/Viz/2019, AY 2011-12 to 2013-14) and Smt. Pilli Sujatha (ITA No. 101 to 103/Viz/2019, AY 2008- 09 to 2010-11). 2. At the outset, the Ld. AR submitted before us that in all these cases, the assessees have opted for settlement of the issues under the 3 Direct Taxes Vivad-se-Vishwas Scheme, 2020 and accordingly they filed the requisite Forms No.1 and 3 issued by the Department. Subsequently, the assesseeS have filed petitions before the ITAT to withdraw their respective appeals since they have opted for VSV Scheme. The Tribunal considering the submissions of the assessees, dismissed the appeals as withdrawn vide its order dated 4/2/2021. The Ld. AR further submitted that in all the above cases, though the assessees have opted for VSV Scheme, they could not pay the tax arrears due to acute financial crisis and resultantly the certificate issued by the Pr. CIT stands withdrawn as per the Rules of VSV Scheme. Therefore, the Ld. AR prayed that the order of the ITAT in case of all the captioned assessees may be recalled. 3. The Ld. DR submitted that the Department has no objection if the order of the Tribunal in the case of the present assessees is recalled and original appeals reinstated for adjudication of the issues on merits. 4. We have heard both the parties and perused material available on record as well as the order of the Tribunal dated 4/2/2021 in the case of assessees viz., Pilli Santosh Krishna (ITA No. 93 to 95/Viz/2019, AY 2009-10 & 2012-13); Pilli Raja Raghavendra (ITA Nos. 96 & 97/Viz/2019, AY 2010-11 & 2012-13); Pilli Nooka Raju (ITA No. 98 to 100/Viz/2019, AY 2011-12 to 2013-14) and Smt. Pilli Sujatha (ITA No. 101 to 103/Viz/2019, AY 2008-09 to 2010-11). Considering the facts 4 and circumstances explained by the Ld. AR as well as keeping in view the liberty sanctioned to the assessees to seek recall the order while passing its order dated 4 th February, 2021, we hereby recall the order of the Tribunal dated 4 th February, 2021. The Registry is directed to post these appeals on 11/07/2022 and issue notices accordingly to both the parties in the regular course intimating the date of next hearing of the appeals. The assessees as well as the Department are free to file paper books if any before the said date of hearing in support of their claim made in their respective appeals. It is ordered accordingly. 5. In the result, all the Miscellaneous Applications filed by the assessees are allowed as indicated herein above. Pronounced in the open Court on the 10 th June, 2022. Sd/- Sd/- (एस बाऱाक ृ ष्णन) (द ु व्ि ू रु आर.एऱ रेड्डी) (S.BALAKRISHNAN) (DUVVURU RL REDDY) ऱेखा सदस्य/ACCOUNTANT MEMBER न्याययकसदस्य/JUDICIAL MEMBER Dated : 10.06.2022 OKK - SPS आदेश की प्रतिलिपि अग्रेपिि/Copy of the order forwarded to:- 1. ननधधाररती/ The Assessee – (i) Pilli Santosh Krishna (ii) Pilli Raja Raghavendra (iii) Pilli Nooka Raju (iv) Smt. Pilli Sujatha, all 5 assessees are residents of 45-57-10/1/1, Narasimha Nagar, Visakhapatnam. 2. रधजस्व/The Revenue – ACIT, Central Circle-1, Visakhapatnam. 3. The Principal Commissioner of Income Tax (Central), Visakhapatnam. 4. आयकर आय ु क्त (अऩीऱ)/ The Commissioner of Income Tax (Appeals)-3, Visakhapatnam. 5. ववभधगीय प्रनतननधध, आयकर अऩीऱीय अधधकरण, ववशधखधऩटणम/ DR, ITAT, Visakhapatnam 6. गधर्ा फ़धईऱ / Guard file आदेशधन ु सधर / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam